TMI Blog2015 (12) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... e set aside and accordingly, the same are set aside. The matters are remitted back to the respondent for passing fresh orders after verifying the books of accounts, considering the objections and after affording an opportunity of being heard - Decided in favour of Assessee. - W.P.Nos.36907 to 36911 of 2015, M.P.Nos.1 of 2015 - - - Dated:- 7-12-2015 - R. Mahadevan, J. For the Appellant : Mr. R Senniappan For the Respondent : Mr. S Kanmani Annamalai, AGP ORDER Heard the learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. These writ petitions are filed under Article 226 of the Constitution of India challenging the orders of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts, the respondent was not inclined to peruse the same by stating that they should have produced the books of accounts before the Inspection Officials and therefore their request is not accepted. Likewise, for the assessment year 2012-13 also, assessment was completed on the ground that the petitioner should have produced the books of accounts before the Enforcement Officials and not before him. Insofar as order passed under CST Act for the assessment year 2013-14 is concerned, confirmation of proposal was made on the ground that the petitioner had not produced the declarations and related documents and therefore, the claim of exemption on consignment sale transaction was disallowed. According to the petitioner, the respondent, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate the fact that the respondent might have received the VSI -3 proposal and implemented as such and therefore, the impugned orders are liable to be quashed. The learned counsel for the petitioner would further submit that the assessing authority is duty bound to consider the books of accounts as well as the documents produced by the petitioner without being influenced by any of the findings given by the Enforcement Wing Officials. Hence, non consideration of the books of accounts produced by the petitioner before the respondent vitiates the entire proceedings and therefore the assessment orders are bad in law. 5. On the other hand, the learned Additional Government Pleader submitted that the petitioner had not produced any of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same should be considered by the authority concerned and by applying his mind independently in the issues related to the assessment, should pass appropriate orders, after affording due opportunity. 8. At this juncture, it is relevant to extract below the operative portion of the said Judgment:- 4. No doubt, the assessing officer issued pre-assessment notice including the notice for levy of penalty calling for objections from the dealer and after receiving reply from the dealer, completed the assessment on the basis of D-3 proposal forwarded by the Assistant Commissioner (CT), Enforcement. We find from the records that in D-3 proposal, the Deputy Commissioner (CT) Enforcement, Salem, has not only determined the surplus turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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